行转列 ORCAL 示例 （pivot） MSSQL 相同 废话不多说，直接上demo：

select * from(
        select　 fmaterialid, fassistunitid, zdate, sumQty　 
        from　(
            select entry.fmaterialid, entry.fassistunitid, to_char(
                bill.FBIZDATE, 'yyyy-mm-dd') zdate, sum(entry.fassistqty) sumQty from T_IM_SALEISSUEENTRY entry left join T_IM_SALEISSUEBILL bill on bill
            .fid = entry.fparentid where to_char(bill.FBIZDATE,
                'yyyy-mm-dd') >= '2018-04-03'
            and to_char(bill.FBIZDATE, 'yyyy-mm-dd') <= '2018-04-05'
            group by entry.fmaterialid, entry.fassistunitid, bill.fbizdate）
        ) tpivot(sum(sumQty) for zdate in ('2018-04-031',
            '2018-04-05')
    )